2018 (1) TMI 563

Head Note / Extract:Whether it was proper for the Tribunal to dismiss the appeal of the appellant on the ground of delay without considering the fact that the appellant was pursuing remedy before the Appellate authority of the first instance?

Held that: - since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal - the appellant’s case on the merit was not heard at the appellate stage because the First Appellate authority also passed its order ex parte. No material was produced before us from the revenue to demonstrate that the First Appellate authority had heard the appeal after issuing notice of the hearing to the appellant.